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2018 (1) TMI 1053 - AT - Service TaxNon-payment of service tax - extended period of limitation - Architect services - It was alleged that appellant was charging and collecting service tax from the clients but had not remitted the same to the department - Held that: - there definitely was lack of clarity on the taxability of the impugned services during the period of dispute - penalty cannot be imposed. In addition to the directions for reworking of the demand of Annexure-II & III, as ordered by the Commissioner (Appeals), the de novo adjudicating authority will also look into other contentions of the appellant that they have in fact not collected any tax from their clients that as per the settled law, there cannot be any service tax liability in respect of tax already discharged by the sub-contractor and also in respect of reimbursable expenses. Appeal allowed by way of remand.
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